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Taxation Central Ministry of Finance Income Tax Act, 1961

Clarifications on provisions of the Direct Tax Vivad se Vishwas Act, 2020

23-Mar-2021 | Circular No. 4/2021

CBDT has issued clarification via Circular regarding 'search case' which was sought in representations made earlier by interested parties. 'Search case' means an assessment or reassessment made under
sections 143(3)/ 144/ 147/ 153A/ 153C/ 158BC of the Income-tax Act in the case ofa person referred
to in section 153A or section 153C or section 158BC or section 158BD of the Income-tax Act on the basis of search initiated under section 132, or requisition made under section 132A of the Income-tax Act.

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